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2018 HVS LODGING TAX REPORT - USA
Thomas Hazinski, MPP Managing Director Anthony Davis Associate Daniel Kremer Intern
AUGUST 2018 | PRICE $450
HVS 2018 LODGING TAX REPORT - USA | PAGE 2
Introduction
In this seventh annual Lodging Tax Study, HVS
Convention, Sports, and Entertainment Consulting
surveys lodging tax rates and revenues across the
United States. Our study includes a broad range of
cities and tracks policy trends in lodging tax
impositions. This research identifies the lodging tax
rates levied at the state, county, city, and special
district levels. We provide data on the collection and
distribution of revenue from lodging taxes levied in all
50 States and the 150 largest cities in the United
States.
Lodging Tax Imposition
Lodging taxes are typically ad valorem taxes (levied as a
percentage of value) on short-term1 overnight stays at
hotels, motels, bed-and-breakfasts and other lodging
accommodations. States authorize the imposition of
lodging taxes, except in home rule cities.2 States may tax
lodging as a part of general sales and use tax, a specific
lodging tax, or both. For most lodging taxes, state
legislation defines the tax base, determines who is
exempt from the lodging tax, and establishes collection
procedures. States and municipal governments may
distribute lodging tax revenues to their general funds,
special revenue funds, or to local governments and
special districts. Certain state and local governments
also impose excise taxes on lodging, at a fixed amount
per unit, such as a $1.00 per night fee for the furnishing
of a hotel room.
In certain cities, state and municipal governments have
formed special districts to levy additional lodging taxes
on hotels located within a defined geographic subset of
the city. Different districts within a city may have
varying rates of lodging taxes. For example, Sacramento
charges a higher special district rate of 3.00% for hotels
in Downtown Sacramento (“Zone 1”) and lowers the
rate as hotels get further from the downtown area.
1Typically defined in ordinances as being fewer than thirty days. 2 Home rule cities are cities that have their own taxing authority, have adopted home rule charter for their self-
Revenues from special district assessments frequently
support the development of convention centers that
generate room revenue for the hotel properties located
in the district.
From a political perspective, lodging taxes may be easier
to impose than other taxes because visitors that use
lodging accommodations are not constituents of the
local municipalities. Typically, hotel operators collect
the tax from guests and receive a small administrative
fee of one or two percent of collections.
While the legal incidence of the tax may fall on the
consumer, the economic burden of the lodging tax is
shared by both providers of lodging accommodations
and their guests. The lodging market is competitive, and
in a competitive market, the tax burden is shared
between buyer and seller. A lodging tax raises the price
of lodging accommodations. Depending on the elasticity
of the supply and demand for lodging, the hotel manager
may not be able to increase rates by the full amount of
the tax. Since the elasticity of supply and demand
changes depending on market conditions, the true
incidence of a lodging tax varies as market conditions
change. This study makes no attempt to estimate the
economic incidence of lodging taxes.
Hotel owners are often willing to cooperate with local
governments to impose lodging taxes dedicated to
tourism promotion and convention center construction.
For hotel owners, tourist-oriented public facilities and
advertising serve as drivers of room demand. All of the
hotels in a given market can benefit from programs that
bring tourists and convention attendees to a city.
Sponsoring these types of programs would be
prohibitively expensive for any individual hotel. In the
case of convention centers funded by a lodging tax, the
hotels and individuals who benefit from the center pay
for its construction and maintenance. Municipalities
seek to benefit from visitor spending and the associated
tax revenue that convention centers generate. Through
the imposition of lodging taxes, those who benefit pay
governance, and are not limited to exercising only those powers that the state expressly grants to them.
HVS 2018 LODGING TAX REPORT - USA | PAGE 3
for advertising, marketing and sales efforts funded by
lodging tax revenue.
Some states, particularly those with large tourism
industries, prevent municipalities from depositing hotel
tax revenue into their general funds. For example,
Florida allows only a series of special purpose taxes for
tourist development. Texas requires that local transient
occupancy taxes fund convention center development or
tourism promotion.
Since the 1970’s, lodging taxes have become
commonplace across the country. Of the 150 largest U.S.
cities examined in this study, more than 120 impose a
dedicated tax, and all of them collect some form of
taxation on hotel room revenue. In small suburban cities
and major tourist destinations alike, lodging taxes have
become an important source of funding for economic
development initiatives. This study attempts to survey
hotel tax implementation across the country to provide
information for those who wish to compare the
structure and revenue capacity of lodging taxes in a
diverse set of markets.
Methodology
HVS’s nationwide study examined lodging taxes levied
at the state and local level for the 150 most populous
United States cities. HVS used data sources deemed to
be reliable, including the following: comprehensive
annual financial reports, annual adopted budgets,
municipal codes, revenue reports, media sources, and
interviews with government finance officials to
determine the rate, collection, and distribution of
lodging taxes at the state, county, city, and special
district level. In most cases, annual revenue figures were
drawn from consistent sources year over year. All
lodging tax rates, revenues, and distributions are
reported in nominal dollars unless otherwise noted.
Local Rate Changes
Three states, two counties, and four cities passed into
law rate changes that took effect during or immediately
following fiscal year 2017. Recent changes in lodging
taxes in cities include the following:
CHANGES FOR FISCAL YEARS 2017
LocationEffective
DateDescription of Change
State Rate Changes
Oregon 1-Jul-16 The lodging tax rate increased from 1% to 1.8%. The rate will decrease to 1.5% in 2020.
Louisiana 1-Jul-18 The state sales tax rate decreased from 5% to 4.45%.
Hawaii 1-Jan-18The transient accomodations tax rate increased from 9.25% to 10.25%. Revenue will be allocated
to fund Honolulu Rail Transit construction.
County Rate Changes
Broward County, FL 1-Jan-18 The lodging tax rate increased from 5% to 6%.
Clark County, NV 15-Jan-17 All Clark County lodging establishments collect an additional 0.5% in room tax.
City Rate Changes
Moreno Valley, CA 1-Dec-16 The lodging tax rate increased from 8% to 13%.
District of Columbia 1-Oct-17 The Hotel/Transient accomodation tax rate increased from 14.5% to 14.8%.
Las Vegas, NV 15-Jan-17Starting in March 1, 2017, resort hotels within the "primary gaming corridor" charged an additional
0.88%.
Minneapolis, MN 1-Oct-17The lodging tax rate decreased from 2.625% to 2.125% due to a 0.5% increase in the Hennepin
County sales tax.
HVS 2018 LODGING TAX REPORT - USA | PAGE 4
State Tax Rates
All but two states impose a sales tax, a lodging tax, or
both on overnight transient accommodations. Municipal
governments impose lodging taxes in two states (Alaska
and California) that do not tax hotel lodging. Twenty-
two states impose lodging taxes that are not part of a
broader sales or use tax. The table provided on the
following page lists the sales tax, lodging tax, and total
tax rate levied on sleeping accommodations. It ranks the
50 states by the total tax rate applied to lodging.
States with high lodging tax rates typically have more
restrictions on the imposition of local lodging taxes. To
illustrate, Connecticut has the highest statewide lodging
tax rate at 15% but forbids all local authorities from
imposing additional lodging taxes. On the other hand,
Oregon imposes a low state lodging rate but does not
restrict local taxes.
Maximum 15.00%
Minimum 0.00%
Median 6.00%
Average 6.26%
Mode 6.00%
Total Lodging Tax Rates–
All 50 States
Appendix A presents a detailed description of each
state’s lodging taxes and annual revenue collections.
STATE LODGING AND SALES TAXES IMPOSED ON HOTELS
HVS 2018 LODGING TAX REPORT - USA | PAGE 5
STATES RANKED BY TOTAL AD VALOREM TAX RATES ON LODGING ACCOMMODATIONS 2017
StateSales Tax
Rate
Lodging
Tax RateTotal Rate Rank State
Sales Tax
Rate
Lodging
Tax RateTotal Rate
Connecticut 6.35% 8.65% 15.00% 21 Texas 6.00% 6.00%
Maine 5.50% 9.00% 14.50% 21 West Vi rginia 6.00% 6.00%1 Hawai i 4.00% 10.25% 14.25% 28 Ohio 5.75% 5.75%
Rhode Is land 7.00% 6.00% 13.00% 29 Mas sachusetts 5.70% 5.70%2 New Jersey 7.00% 5.00% 12.00% 30 Arizona 5.50% 5.50%
New Hampshi re 9.00% 9.00% 30 South Dakota 4.00% 1.50% 5.50%
Vermont 6.00% 3.00% 9.00% 32 New Mexico 5.13% 5.13%
Delaware 8.00% 8.00% 33 Iowa 5.00% 5.00%
Idaho 6.00% 2.00% 8.00% 33 North Dakota 5.00% 5.00%
Indiana 7.00% 7.00% 33 Wiscons in 5.00% 5.00%
Kentucky 6.00% 1.00% 7.00% 36 North Carol ina 4.75% 4.75%
Miss iss ippi 7.00% 7.00% 37 Utah 4.70% 4.70%
Montana 7.00% 7.00% 38 Oklahoma 4.50% 4.50%
South Carol ina 6.00% 1.00% 7.00% 39 Louis iana 4.45% 4.45%
Tenness ee 7.00% 7.00% 40 3 Virginia 4.30% 4.30%
Minnesota 6.88% 6.88% 41 Mis souri 4.23% 4.23%
Arkansas 6.50% 6.50% 42 4 Alabama 4.00% 4.00%
Nebras ka 5.50% 1.00% 6.50% 42 Georgia 4.00% 4.00%
Was hington 6.50% 6.50% 42 New York 4.00% 4.00%
Kansas 6.15% 6.15% 42 Wyoming 4.00% 4.00%
Florida 6.00% 6.00% 46 Nevada 3.38% 3.38%
Il l inois 6.00% 6.00% 47 Colorado 2.90% 2.90%
Maryland 6.00% 6.00% 48 Oregon 1.80% 1.80%
Michigan 6.00% 6.00% 49 Alaska 0.00%
Pennsylvania 6.00% 6.00% 49 Cal i fornia 0.00%1
2
3
4 Additional 1% tax on counties within the Alabama Mountain Lakes region.
Additional .5% state sales tax in O‘ahu.
New Jersey State Occupancy Fee is imposed at a rate of 1% in cities that also impose local taxes or fees on hotel/motel occupancies.
As of July 1, 2013, the general sales tax rate for Virginia is 5.3% (4.3% state ; 1% local). There is an additional 0.7% state tax imposed in
Northern Virginia and Hampton Roads. The 1% local tax is included in the state rate. The .7% is included in the city rate, where applicable.
20
21
21
21
21
21
Rank
1
2
3
4
5
6
6
8
8
10
10
10
10
14
14
16
17
17
17
State Lodging Tax Revenue
HVS analyzed annual state lodging tax revenues as
stated in comprehensive annual financial reports, the
majority of which report revenues on a modified accrual
basis. In a few states where the final audited
information was not available for fiscal year 2017, HVS
recorded government estimates from budget reports. In
some cases, government agencies provided annual
lodging tax collection data instead of modified accrual
data. Accrued revenues are recorded in the period in
which the liability for tax payment occurs. Cash
collections typically lag the period of liability by at least
one month.
Depending on the size of their tax liabilities, taxpayers
may remit payments monthly, quarterly, or annually.
Administrative charges, payment of back taxes, and
penalties may also affect the level of reported revenues,
but the amounts are not substantial. In some states,
only sales tax revenues in the accommodations sector
were available. Whereas lodging taxes are typically
applied only to hotel room charges, sector-wide taxable
sales might include other sources of taxable revenue
such as food and beverage revenue. We did not attempt
to estimate the percentage of taxable sales due solely to
overnight stays.
HVS 2018 LODGING TAX REPORT - USA | PAGE 6
1 Oregon 39.22%
2 Washington 11.53%
3 Vermont 11.21%
4 Hawai i 9.45%
States with Highest Lodging Tax
Revenue Growth Year-over-year
1 South Dakota -2.91%
2 Kansas -2.72%
3 Texas -1.59%
4 Indiana -1.51%
States with Lowest Lodging Tax
Revenue Growth Year-over-year
Among the states that collect a lodging tax, revenue
grew at an average rate of 4.6% from 2016 to 2017. This
growth is lower than the average change from 2016 of
5.22% (and from 2015 of 5.49%) after adjusting for
changes in inflation.
Oregon reported the largest change in revenue from
fiscal year 2016 to 2017, likely due to its tax rate
increase from 1% to 1.8%. Washington experienced a
significant increase in hotel demand due to continued
growth in the technology sector. Hawaii also increased
the lodging tax rate from 9.25% to 10.25%, however
that increase did not take effect until January of 2018. In
South Dakota, a decline in tourism caused a decrease in
state revenues.
The following table presents a six-year history of
lodging tax revenue for each of the twenty-two states
that have imposed a dedicated lodging tax. Revenue
reported from past years has been adjusted for inflation.
Data is presented in millions of dollars, and the states
are ranked by 2017 revenues.
HVS 2018 LODGING TAX REPORT - USA | PAGE 7
RANK OF STATES BY 2017 LODGING TAX REVENUES (2017 $ MILLIONS)
State FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Trend
1 Hawai i $476.4 $535.5 $586.5 $614.4 $637.8 $704.3
Texas $428.6 $473.6 $507.5 $548.2 $537.3 $528.9
Il l inois $223.4 $234.5 $240.6 $265.5 $269.2 $272.8
Massachusetts $196.1 $204.7 $217.2 $238.1 $252.3 $255.6
Pennsylvania $193.5 $197.7 $203.0 $198.3 $203.0 $207.9
Nevada $153.5 $154.0 $166.1 $176.8 $193.5 $203.1
Arizona $126.6 $128.5 $132.9 $152.2 $158.4 $168.22 Connecticut $111.0 $109.5 $109.4 $120.3 $122.3 $122.8
New Jersey $90.9 $97.0 $90.1 $98.7 $100.5 $101.23 Maine $54.7 $57.1 $67.3 $71.1 $81.1 $86.04 Alabama $55.3 $56.5 $58.8 $63.0 $66.3 $69.0
New Hampshi re $44.7 $47.2 $49.3 $53.0 $54.6 $56.8
Montana $40.4 $41.8 $43.4 $47.5 $50.6 $52.73 Vermont $37.0 $39.7 $41.8 $41.1 $42.3 $47.7
Oregon $13.2 $14.2 $16.1 $18.4 $19.1 $31.4
Rhode Is land $15.0 $15.6 $16.2 $17.8 $19.8 $19.6
Delaware $11.7 $12.5 $12.7 $13.5 $14.0 $14.8
Kentucky $9.9 $10.3 $10.7 $12.8 $12.8 $12.7
Idaho $7.6 $7.9 $8.4 $9.1 $10.3 $11.3
South Dakota $10.2 $7.6 $7.9 $8.6 $9.1 $8.9
Nebras ka $4.6 $4.8 $5.1 $5.4 $5.6 $5.56
South Carol ina $54.2 $53.6 $58.1 $61.6 $64.2 NA1
2 Only 2014 estimated from taxable receipts.
3
4 Revenue for fiscal year ended September 30. Includes addt'l 1% on lodging in Alabama Mountain Lakes counties.5
6 2017 Department of Revenue Annual Report not released
4
5
Calendar year revenue from combined lodging and sales tax. Combined rate 13.25% after FY 2011.
6
7
8
9
10
11
12
Estimated using taxable receipts.
Calendar year.
13
14
2017
Rank
1
2
3
22
15
21
16
17
18
19
20
Total Lodging Tax Rates
HVS researched the total tax rate applied to lodging
accommodations in the 150 most populous United
States cities as projected from the 2010 census. The
total tax rate is comprised of all state, county, city, and
special district taxes levied on lodging facilities within
the urban center of the city where the highest special
district taxes may be applied. The following tables list
the tax rate applied to overnight stays at lodging
facilities at the state, county, city, and special district
level, as well as the total rate imposed on an overnight
stay at a lodging facility in the urban center of each of
the 150 largest cities in the United States.
Maximum 17.93%
Minimum 8.00%
Median 13.58%
Average 13.69%
Mode 13.00%
Total Lodging Tax Rates–
150 Largest US Cities
To calculate the special district rate, HVS calculated the
tax rate an overnight visitor would pay to stay at the
hotel with the highest tax rate in the center of a city. Due
to special taxing districts, the tax rate at a particular
hotel can be influenced by its location, size, or other
factors that determine tax rates.
HVS 2018 LODGING TAX REPORT - USA | PAGE 8
The figure below shows a distribution of combined
lodging tax rates in the 150 largest U.S. cities.
The table on the following page ranks 150 cities by total
lodging tax rate. This enables a comparison of the cities
and provides a breakdown of tax rates by unit of
government.
HVS 2018 LODGING TAX REPORT - USA | PAGE 9
TOP 150 URBAN CENTERS TOTAL LODGING TAX RATE RANKING 2017
Rank Place Total Rank Place Total Rank Place Total
1 St. Louis , MO 17.93% 49 Honolul u, HI 14.75% 86 Mia mi, FL 13.00%
2 Memphi s , TN 17.75% 52 Ma dis on, WI 14.50% 86 Nas hvi l le, TN 13.00%
3 Bi rmingham, AL 17.50% 53 Boston, MA 14.45% 86 Plano, TX 13.00%
3 Cinci nnati , OH 17.50% 53 Worcester, MA 14.45% 86 Providence, RI 13.00%
3 Columbus , OH 17.50% 55 Laredo, TX 14.25% 86 Rivers ide, CA 13.00%
3 El Pa so, TX 17.50% 56 Tempe, AZ 14.07% 86 Moreno Val l ey, CA 13.00%
3 Omaha , NE 17.50% 57 Mes a, AZ 14.02% 107 Greensboro, NC 12.75%
3 Overla nd Pa rk, KS 17.50% 58 Augus ta , GA 14.00% 107 Ral eigh, NC 12.75%
9 Cha tta nooga , TN 17.25% 58 Ches apeake, VA 14.00% 107 Wins ton-Sal em, NC 12.75%
9 Knoxvi l le, TN 17.25% 58 Detroi t, MI 14.00% 110 Sa lt La ke Ci ty, UT 12.60%
9 Toledo, OH 17.25% 58 Fort Wayne, IN 14.00% 111 Phoenix, AZ 12.57%
12 Chica go, IL 17.22% 58 Jers ey Ci ty, NJ 14.00% 112 North La s Vegas, NV 12.51%
13 Ana heim, CA 17.00% 58 Montgomery, AL 14.00% 113 Orlando, FL 12.50%
13 Ga rden Grove, CA 17.00% 58 Newark, NJ 14.00% 113 Sa n Diego, CA 12.50%
13 Hous ton, TX 17.00% 58 Newport News, VA 14.00% 113 Ta l laha ss ee, FL 12.50%
13 India napol i s , IN 17.00% 58 Norfol k, VA 14.00% 116 Tucson, AZ 12.05%
13 Mobi le, AL 17.00% 58 Oakla nd, CA 14.00% 117 Anchorage, AK 12.00%
13 San Antonio, TX 17.00% 58 Pitts burgh, PA 14.00% 117 Bakers field, CA 12.00%
19 Cleveland, OH 16.50% 58 Roches ter, NY 14.00% 117 Des Moines , IA 12.00%
20 San Francis co, CA 16.25% 58 San Jose, CA 14.00% 117 Glendale, CA 12.00%
21 Kans as Ci ty, MO 16.08% 71 Scotts dale, AZ 13.92% 117 Lincoln, NE 12.00%
22 Louis vi l le , KY 16.01% 72 Oklahoma City, OK 13.88% 117 Sa nta Cla ri ta , CA 12.00%
23 Atlanta , GA 16.00% 73 Buffa lo, NY 13.75% 117 Spoka ne, WA 12.00%
23 Columbus , GA 16.00% 73 Ontari o, CA 13.75% 117 St. Peters burg, FL 12.00%
25 Wichita, KS 15.90% 75 Sa int Paul , MN 13.63% 117 Stockton, CA 12.00%
26 Sea ttle, WA 15.60% 76 Shreveport, LA 13.55% 117 Ta mpa, FL 12.00%
27 Ba lti more, MD 15.50% 77 Tacoma, WA 13.53% 117 Fort La uderda le, FL 12.00%
27 Los Angeles , CA 15.50% 78 Tuls a, OK 13.52% 117 Pembroke Pi nes, FL 12.00%
27 Phi l adelphia, PA 15.50% 79 Durham, NC 13.50% 129 Yonkers , NY 11.88%
27 Vi rginia Beach, VA 15.50% 79 Reno, NV 13.50% 130 Gi lbert, AZ 11.77%
31 Portland, OR 15.30% 81 Ba ton Rouge, LA 13.45% 131 Chandler, AZ 11.67%
32 Akron, OH 15.25% 82 Mi nneapol is , MN 13.40% 132 Ocea ns ide, CA 11.50%
32 Cha rlotte, NC 15.25% 83 Las Vegas, NV 13.39% 132 Oxna rd, CA 11.50%
34 New Orleans, LA 15.20% 84 Albuquerque, NM 13.31% 132 Port St. Lucie, FL 11.50%
35 Glenda le, AZ 15.17% 85 Richmond, VA 13.30% 132 Sioux Fa l l s , SD 11.50%
36 Milwaukee, WI 15.10% 86 Aurora, CO 13.00% 136 Ca pe Coral , FL 11.00%
37 Ama ri l l o, TX 15.00% 86 Bois e, ID 13.00% 136 Grand Rapids , MI 11.00%
37 Arl ington, TX 15.00% 86 Brownsvi l le, TX 13.00% 136 Sa nta Ana , CA 11.00%
37 Aus tin, TX 15.00% 86 Fayettevi l le, NC 13.00% 136 Sa nta Ros a , CA 11.00%
37 Corpus Chris ti , TX 15.00% 86 Fres no, CA 13.00% 140 Vancouver, WA 10.40%
37 Da l la s , TX 15.00% 86 Garland, TX 13.00% 141 Chula Vis ta , CA 10.00%
37 Fort Worth, TX 15.00% 86 Gra nd Pra i rie , TX 13.00% 141 Fremont, CA 10.00%
37 Irving, TX 15.00% 86 Henders on, NV 13.00% 141 Irvine, CA 10.00%
37 Long Beach, CA 15.00% 86 Hia lea h, FL 13.00% 141 Jacks on, MS 10.00%
37 Peoria , IL 15.00% 86 Huntington Beach, CA 13.00% 141 Rancho Cucamonga , CA 10.00%
37 Sacra mento, CA 15.00% 86 Hunts vi l le, AL 13.00% 141 Sa n Bernardino, CA 10.00%
47 Spri ngfield, MO 14.85% 86 Jacks onvi l le , FL 13.00% 147 Colorado Springs, CO 9.63%
48 Was hi ngton, DC 14.80% 86 Lexington, KY 13.00% 148 Aurora , IL 9.00%
49 Denver, CO 14.75% 86 Little Rock, AR 13.00% 148 Modes to, CA 9.00%
49 New York, NY 14.75% 86 Lubbock, TX 13.00% 150 Fonta na , CA 8.00%
GraphGraph Graph
State
County
City
Special District
Key
HVS 2018 LODGING TAX REPORT - USA | PAGE 10
TAX RATES IN TOP 150 URBAN CENTERS 2017
City State County City Special
Districts Total Notes
Akron, OH 5.75% 6.50% 3.00% 15.25%
Albuquerque, NM 5.13% 0.94% 6.25% 1.00% 13.31%
Amarillo, TX 6.00% 7.00% 2.00% 15.00%
Anaheim, CA 15.00% 2.00% 17.00%
Anchorage, AK 12.00% 12.00%
Arlington, TX 6.00% 9.00% 15.00%
Atlanta, GA 4.00% 3.00% 9.00% 16.00% $5 per night excise tax
Augusta, GA 4.00% 4.00% 6.00% 14.00% $5 per night excise tax
Aurora, CO 2.90% 1.00% 8.00% 1.10% 13.00% Maximum total rate among three counties
Aurora, IL 6.17% 3.00% 9.17%
Austin, TX 6.00% 9.00% 15.00%
Bakersfield, CA 12.00% 12.00%
Baltimore, MD 6.00% 9.50% 15.50%
Baton Rouge, LA 4.45% 9.00% 13.45% Max 3% special district tax applies to two hotels in city
Birmingham, AL 4.00% 7.00% 6.50% 17.50%
Boise, ID 8.00% 5.00% 13.00%
Boston, MA 5.70% 6.00% 2.75% 14.45%
Brownsville, TX 6.00% 7.00% 13.00%
Buffalo, NY 4.00% 9.75% 13.75%
Cape Coral, FL 6.00% 5.00% 11.00%
Chandler, AZ 5.50% 1.77% 4.40% 11.67%
Charlotte, NC 4.75% 2.00% 8.00% 0.50% 15.25%
Chattanooga, TN 7.00% 4.00% 6.25% 17.25%
Chesapeake, VA 4.30% 9.70% 14.00% Additional $1 per night excise tax
Chicago, IL 6.17% 1.00% 4.50% 5.72% 17.39%
Chula Vista, CA 10.00% 10.00%
Cincinnati, OH 5.75% 7.75% 4.00% 17.50%
Cleveland, OH 5.75% 7.75% 3.00% 16.50%
Colorado Springs, CO 2.90% 1.23% 4.50% 1.00% 9.63%
Columbus, GA 4.00% 12.00% 16.00% $5 per night excise tax
Columbus, OH 5.75% 6.65% 5.10% 17.50%
Corpus Christi, TX 6.00% 9.00% 15.00%
Dallas, TX 6.00% 7.00% 2.00% 15.00%
Denver, CO 2.90% 10.75% 1.10% 14.75%
Des Moines, IA 5.00% 7.00% 12.00%
Detroit, MI 6.00% 6.00% 2.00% 14.00% 6.0% city rate is for hotels with more than 160 rooms
Durham, NC 4.75% 8.75% 13.50%
El Paso, TX 6.00% 2.50% 9.00% 17.50%
Fayetteville, NC 4.75% 8.25% 13.00%
Fontana, CA 8.00% 8.00%
Fort Lauderdale, FL 6.00% 6.00% 12.00%
Fort Wayne, IN 7.00% 7.00% 14.00%
Fort Worth, TX 6.00% 9.00% 15.00%
Fremont, CA 10.00% 10.00%
Fresno, CA 12.00% 1.00% 13.00%
Garden Grove, CA 14.50% 2.50% 17.00% $1 per night excise tax
Garland, TX 6.00% 7.00% 13.00% $2 per night excise tax
Gilbert, AZ 5.50% 1.77% 4.50% 11.77%
Glendale, AZ 5.50% 1.77% 7.90% 15.17%
Glendale, CA 12.00% 12.00%
HVS 2018 LODGING TAX REPORT - USA | PAGE 11
TAX RATES IN TOP 150 URBAN CENTERS 2017 - CONTINUED
City State County City Special
Districts Total Notes
Grand Prairie, TX 6.00% 7.00% 13.00%
Grand Rapids, MI 6.00% 5.00% 11.00%
Greensboro, NC 4.75% 5.00% 3.00% 12.75%
Henderson, NV 3.38% 9.63% 13.00%
Hialeah, FL 6.00% 7.00% 13.00%
Honolulu, HI 13.25% 0.50% 13.75%
Houston, TX 6.00% 2.00% 7.00% 2.00% 17.00%
Huntington Beach, CA 10.00% 3.00% 13.00%
Huntsville, AL 4.00% 2.00% 7.00% 13.00% $1 per night city excise tax
Indianapolis, IN 7.00% 10.00% 17.00%
Irvine, CA 8.00% 2.00% 10.00%
Irving, TX 6.00% 9.00% 15.00%
Jackson, MS 7.00% 3.00% 10.00% Additional $0.75 per night city excise tax
Jacksonville, FL 6.00% 7.00% 13.00%
Jersey City, NJ 8.00% 6.00% 14.00%
Kansas City, MO 4.23% 1.38% 9.88% 0.60% 16.08% $1.73 per night Kansas City Development Fee
Knoxville, TN 7.00% 7.25% 3.00% 17.25%
Laredo, TX 6.00% 1.00% 7.00% 0.25% 14.25%
Las Vegas, NV 3.38% 10.01% 13.39%
Lexington, KY 7.00% 6.00% 13.00%
Lincoln, NE 6.50% 5.50% 12.00%
Little Rock, AR 6.50% 1.00% 5.50% 13.00%
Long Beach, CA 12.00% 3.00% 15.00%
Los Angeles, CA 14.00% 1.50% 15.50%
Louisville, KY 7.00% 9.01% 16.01%
Lubbock, TX 6.00% 7.00% 13.00%
Madison, WI 5.00% 0.50% 9.00% 14.50%
Memphis, TN 7.00% 7.25% 3.50% 17.75%
Mesa, AZ 5.50% 1.77% 6.75% 14.02%
Miami, FL 6.00% 7.00% 13.00%
Milwaukee, WI 5.00% 3.10% 7.00% 15.10%
Minneapolis, MN 6.88% 2.78% 3.50% 0.25% 13.40%
Mobile, AL 4.00% 2.00% 8.00% 3.00% 17.00%
Modesto, CA 9.00% 9.00%
Montgomery, AL 4.00% 10.00% 14.00% Excise tax increased by $0.75 to $2.25 per night
Moreno Valley, CA 13.00% 13.00%
Nashville, TN 7.00% 6.00% 13.00% Additional $2.50 per night city hotel excise tax
New Orleans, LA 4.45% 5.00% 4.00% 1.75% 15.20% Max $1 city excise tax; max $2 NOEHA excise tax
New York, NY 4.00% 10.75% 14.75% $1.50 state excise; $0.50-$2.00 city excise tax
Newark, NJ 8.00% 6.00% 14.00%
Newport News, VA 4.30% 9.70% 14.00%
Norfolk, VA 4.30% 9.70% 14.00% Additional $2.00 per night excise tax
North Las Vegas, NV 3.38% 9.13% 12.51%
Oakland, CA 14.00% 14.00%
Oceanside, CA 10.00% 1.50% 11.50%
Oklahoma City, OK 4.50% 9.38% 13.88%
Omaha, NE 6.50% 4.00% 7.00% 17.50%
Ontario, CA 11.75% 2.00% 13.75% Greater Ontario TMD 2.0% assessment imposed
Orlando, FL 6.00% 6.50% 12.50%
Overland Park, KS 6.50% 1.23% 10.13% 17.85%
HVS 2018 LODGING TAX REPORT - USA | PAGE 12
TAX RATES IN TOP 150 URBAN CENTERS 2017 - CONTINUED
City State County City Special
Districts 0.00% Notes
Oxnard, CA 10.00% 1.50% 11.50%
Pembroke Pines, FL 6.00% 6.00% 12.00%
Peoria, IL 6.17% 8.00% 1.00% 15.17%
Philadelphia, PA 6.00% 9.50% 15.50%
Phoenix, AZ 5.50% 1.77% 5.30% 12.57%
Pittsburgh, PA 6.00% 8.00% 14.00%
Plano, TX 6.00% 7.00% 13.00%
Port St. Lucie, FL 6.00% 5.50% 11.50%
Portland, OR 1.80% 5.50% 6.00% 2.00% 15.30%
Providence, RI 13.00% 13.00%
Raleigh, NC 4.75% 8.00% 12.75%
Rancho Cucamonga, CA 10.00% 10.00%
Reno, NV 3.38% 9.63% 0.50% 13.50% $2 per night excise on downtown hotels with gaming
Richmond, VA 4.30% 9.00% 13.30%
Riverside, CA 13.00% 13.00%
Rochester, NY 4.00% 10.00% 14.00%
Sacramento, CA 12.00% 3.00% 15.00%
Saint Paul, MN 6.88% 6.50% 0.25% 13.63%
Salt Lake City, UT 4.70% 6.90% 1.00% 12.60%
San Antonio, TX 6.00% 1.75% 9.00% 0.25% 17.00%
San Bernardino, CA 10.00% 10.00%
San Diego, CA 10.50% 2.00% 12.50%
San Francisco, CA 14.00% 2.25% 16.25% Includes TID, Moscone Expansion District assessments
San Jose, CA 10.00% 4.00% 14.00%
Santa Ana, CA 11.00% 11.00%
Santa Clarita, CA 10.00% 2.00% 12.00%
Santa Rosa, CA 9.00% 2.00% 11.00%
Scottsdale, AZ 5.50% 1.77% 6.65% 13.92%
Seattle, WA 6.50% 2.00% 7.10% 15.60% $2 per night excise tax on hotels with more than 60 rooms
Shreveport, LA 4.45% 4.50% 4.60% 13.55%
Sioux Falls, SD 5.50% 6.00% 11.50%
Spokane, WA 6.50% 2.20% 3.30% 12.00% Up to $2 per night excise tax
Springfield, MO 4.23% 1.25% 7.13% 2.25% 14.85%
St. Louis, MO 4.23% 11.70% 2.00% 17.93%
St. Petersburg, FL 6.00% 6.00% 12.00%
Stockton, CA 8.00% 4.00% 12.00%
Tacoma, WA 6.50% 2.00% 5.00% 0.03% 13.53% Additional $1.50 per night excise tax
Tallahassee, FL 6.00% 6.50% 12.50%
Tampa, FL 6.00% 6.00% 12.00%
Tempe, AZ 5.50% 1.77% 6.80% 14.07%
Toledo, OH 5.75% 11.50% 17.25%
Tucson, AZ 5.50% 0.55% 6.00% 12.05%
Tulsa, OK 4.50% 0.92% 8.10% 13.52%
Vancouver, WA 6.50% 2.00% 1.90% 10.40% Additional $2 per night excise tax
Virginia Beach, VA 4.30% 9.70% 1.50% 15.50%
Washington, DC 14.80% 14.80%
Wichita, KS 6.50% 1.00% 6.00% 2.75% 16.25%
Winston-Salem, NC 4.75% 8.00% 12.75%
Worcester, MA 5.70% 6.00% 2.75% 14.45%
Yonkers, NY 4.00% 4.50% 3.00% 0.38% 11.88%
HVS 2018 LODGING TAX REPORT - USA | PAGE 13
City Lodging Tax Revenue
The following tables describe the lodging tax revenue
that the 150 most populous cities collected from lodging
taxes. Unless otherwise noted, the tax rate and revenue
listed only pertains to the citywide lodging tax and does
not include special district taxes or city sales taxes.
Consequently, the revenue figures presented for
comparable cities can diverge greatly. For example, a
city in California with an average lodging tax rate will
show greater revenue year over year than a similar city
in Nevada, where taxes are levied primarily at the state
and special district level. For individual cities, revenues
are reported from consistent sources each year.
1 Memphis , TN* 41.61%
2 Tucson, AZ** 30.12%
3 Moreno Va l ley, CA*** 28.07%
4 Denver, CO 24.44%
5 Garden Grove, CA 17.71%
6 Birmingham, AL 17.46%
7 Los Angeles , CA 16.76%
8 Chandler, AZ 13.36%
9 St. Petersburg, FL 12.59%
10 Port St. Lucie, FL 12.50%
**Reflects an increase in hotel tax surcharge
***Reflects tax rate increase from 8% to 13%
Highest Lodging Tax Revenue
Growth
*Reflects tax rate increase from 1.7% to 3.5%
1 Baton Rouge, LA -10.85%
2 Houston, TX -8.44%
3 Cleveland, OH -8.15%
4 Brownsvi l le, TX -7.83%
5 Chula Vis ta , CA -6.61%
6 Santa Clari ta , CA -6.56%
7 San Francisco, CA -6.46%
8 Overland Park, KS -5.11%
9 Amari l lo, TX -4.77%
10 Oklahoma Ci ty, OK -4.73%
Lowest Lodging Tax Revenue
Growth
In some states and cities, lodging taxes are imposed by
the county rather than city level. For example, cities in
Florida, Indiana, and parts of New York do not levy
municipal lodging taxes. In such cases, we list county
lodging tax revenues. Year-over-year revenue changes
may reflect tax rate changes and underlying changes in
taxable receipts for lodging.
Memphis, TN reported the greatest increase in revenue
from 2016 to 2017. In fiscal year 2016, Memphis
increased their city lodging tax from 1.7% to 3.5%. The
more than doubled city tax rate and increase in hotel
occupancy led to a 131.6% increase in revenue from
2015 lodging tax revenue. In fiscal year 2017, the
increased tax rate led to a further increase in lodging tax
revenue of 41.61%. The Tucson City Council voted to
increase the hotel tax surcharge from $2 a night to $4 at
the start of fiscal year 2017, causing revenues to
increase by 30.12%.
Baton Rouge, LA and Houston, TX saw the largest
decrease in lodging revenue over FY 2017. Baton Rouge
and Houston both suffered from a drop in tourism after
an active hurricane season in 2017. News outlets in
southern Texas have also attributed a decline in
occupied hotel room nights to decreased business
activity in the energy sector.
HVS 2018 LODGING TAX REPORT - USA | PAGE 14
REPORTED LODGING TAX REVENUES IN TOP 150 URBAN CENTERS ($ MILLIONS)
City FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Notes
4 Akron, OH NA NA NA NA NA NAAlbuquerque, NM $10.8 $10.9 $11.2 $11.8 $12.1 $12.2Amarillo, TX $5.3 $6.0 $6.1 $6.6 $6.9 $6.6Anaheim, CA $96.5 $108.3 $114.0 $123.8 $140.5 $149.6
1 Anchorage, AK $24.6 $24.2 $25.9 $25.9 $25.5 $25.92 Arlington, TX $8.4 $9.0 $9.7 $10.4 $11.1 $11.6
Atlanta, GA $51.8 $57.3 $60.1 $66.5 $74.4 $72.61 Augusta, GA $4.9 $5.1 $5.8 $5.8 $6.0 $6.11 Aurora, CO $5.4 $5.8 $6.8 $7.9 $8.5 $8.71 Aurora, IL $0.5 $0.5 $0.5 $0.5 $0.5 $0.52 Austin, TX $55.2 $63.6 $73.2 $85.2 $90.6 $93.3
Bakersfield, CA $8.4 $8.7 $9.1 $9.8 $9.7 $9.6Baltimore, MD $27.3 $28.0 $29.5 $33.1 $34.9 $34.2
1 Baton Rouge, LA $2.6 $2.3 $2.3 $2.5 $2.5 $2.2 Combined City-Parish revenueBirmingham, AL $3.5 $3.4 $3.8 $7.2 $6.7 $7.8 Reporting changed in 2015
2 Boise, ID $4.5 $4.7 $5.0 $5.8 $6.5 $7.1 Auditorium District tax onlyBoston, MA $68.5 $69.5 $73.6 $86.3 $91.0 $91.3
2 Brownsville, TX $1.4 $1.4 $1.6 $1.6 $1.6 $1.54 Buffalo, NY NA NA NA NA NA NA Erie County
Cape Coral, FL $25.4 $28.0 $29.6 $34.0 $40.2 $39.5 Lee CountyChandler, AZ $2.4 $2.4 $2.6 $3.0 $3.0 $3.4Charlotte, NC $34.8 $39.9 $41.5 $46.6 $50.1 $51.9Chattanooga, TN $5.3 $5.3 $5.6 $6.2 $6.7 $7.0Chesapeake, VA $5.9 $5.3 $5.4 $5.7 $6.0 $6.1
1 Chicago, IL $91.4 $94.5 $104.0 $111.1 $111.8 $110.3Chula Vista, CA $2.5 $2.6 $2.7 $3.2 $3.9 $3.7Cincinnati, OH $4.0 $2.0 $4.5 $4.7 $5.7 $5.8 Changed from CY to FY in 2013
1 Cleveland, OH $4.8 $5.0 $5.3 $6.3 $6.8 $6.21 Colorado Springs, CO $3.8 $3.8 $4.2 $5.2 $6.0 $6.7
Columbus, GA $5.4 $5.3 $6.1 $5.1 $4.9 $4.9Columbus, OH $17.6 $17.3 $19.2 $21.2 $21.8 $22.4
2 Corpus Christi, TX $12.9 $13.9 $17.7 $15.6 $18.0 $18.52 Dallas, TX $42.8 $47.5 $52.2 $55.8 $60.5 $59.71 Denver, CO $61.9 $66.8 $78.3 $85.2 $90.8 $112.9
Des Moines, IA $4.7 $5.0 $5.3 $6.0 $6.2 $5.92 Detroit, MI $19.7 $21.0 $22.5 $24.4 $25.4 $26.4 Multi-county convention tax
Durham, NC $2.4 $2.6 $2.7 $3.1 $3.6 $4.0 Durham County3 El Paso, TX $9.4 $9.1 $9.3 $10.6 $12.1 $13.4
Fayetteville, NC $1.3 $1.3 $1.3 $1.4 $1.4 $1.5 Cumberland CountyFontana, CA $0.6 $0.6 $0.7 $0.7 $1.0 $1.0Fort Lauderdale, FL $47.5 $49.9 $48.9 $58.6 $61.7 $60.7 Broward County
2 Fort Wayne, IN $3.1 $3.2 $3.3 $3.6 $3.8 $4.0Fort Worth, TX $20.8 $21.0 $24.6 $25.6 $27.0 $27.0
2 Fremont, CA $4.4 $5.1 $6.4 $7.4 $8.3 $8.4Fresno, CA $9.7 $9.7 $10.4 $11.4 $12.3 $13.1Garden Grove, CA $13.2 $15.2 $17.0 $17.8 $21.3 $25.1Garland, TX $0.8 $0.9 $0.9 $1.1 $1.4 $1.4
2 Gilbert, AZ $0.3 $0.4 $0.5 $0.6 $0.6 $0.64 Glendale, AZ NA NA NA NA NA NA
Glendale, CA $3.6 $3.7 $4.1 $4.6 $6.6 $6.6
5 FY2017 data yet to be released
4 Data not reported at City Level
3 Fiscal Year ended August 31
1 Calendar Year2 Fiscal Year ended September 30
HVS 2018 LODGING TAX REPORT - USA | PAGE 15
REPORTED LODGING TAX REVENUES IN TOP 150 URBAN CENTERS ($ MILLIONS) - CONTINUED
City FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Notes
2 Grand Prairie, TX $1.4 $1.6 $1.6 $1.8 $1.8 $2.01 Grand Rapids, MI $7.0 $6.9 $7.9 $9.1 $9.7 $10.2 Kent County
Greensboro, NC $3.2 $3.5 $3.6 $4.0 $4.0 $4.1Henderson, NV $2.5 $2.6 $2.8 $3.1 $3.4 $3.5
2 Hialeah, FL $93.1 $100.9 $107.3 $116.7 $40.0 $38.4 Miami-Dade County4 Honolulu, HI NA NA NA NA NA NA State collects and reports tax
Houston, TX $73.3 $80.3 $93.3 $93.8 $90.5 $82.92 Huntington Beach, CA $7.7 $8.0 $8.7 $9.5 $10.2 $11.42 Huntsville, AL $6.5 $6.5 $7.6 $7.8 $8.0 $8.5
Indianapolis, IN $46.3 $45.5 $47.0 $55.4 $53.8 $53.0 Marion CountyIrvine, CA $9.1 $11.8 $12.1 $13.9 $15.7 $15.7
2 Irving, TX $20.2 $22.0 $23.8 $25.5 $26.3 $26.3Jackson, MS $4.5 $4.5 $5.0 $4.5 $4.7 $4.5
3 Jacksonville, FL $15.3 $16.4 $16.7 $13.5 $14.7 $15.6 Duval County1 Jersey City, NJ $6.8 $7.4 $7.2 $7.2 $7.9 $8.4
Kansas City, MO $18.4 $19.9 $21.0 $22.2 $25.5 $25.5Knoxville, TN $3.6 $3.4 $3.4 $3.9 $4.7 $4.6Laredo, TX $4.5 $4.4 $4.5 $4.4 $3.9 $3.9
2 Las Vegas, NV $538.6 $540.8 $584.0 $626.4 $672.3 $737.8 State + all collecting entities4 Lexington, KY NA NA NA NA NA NA
Lincoln, NE $27.5 $26.8 $26.7 $27.3 $27.2 $27.24 Little Rock, AR NA NA NA NA NA NA
Long Beach, CA $19.0 $20.5 $22.0 $24.8 $26.9 $25.92 Los Angeles, CA $162.0 $192.5 $194.2 $230.2 $254.6 $297.35 Louisville, KY $21.9 $22.9 $24.6 $29.1 $34.5 NA Jefferson County
Lubbock, TX $5.6 $6.5 $6.5 $7.0 $7.0 $7.02 Madison, WI $10.8 $11.5 $12.7 $14.3 $15.0 $15.71 Memphis, TN $4.8 $4.4 $4.4 $4.8 $11.0 $15.5
Mesa, AZ $2.2 $2.0 $2.0 $2.2 $2.4 $2.5Miami, FL $93.1 $100.9 $107.3 $116.7 $40.0 $38.4 Miami-Dade County
5 Milwaukee, WI $11.2 $12.0 $12.8 $13.7 $14.1 NA1 Minneapolis, MN $6.9 $7.1 $7.6 $8.3 $8.2 $8.21 Mobile, AL $5.3 $5.5 $5.6 $5.8 $6.0 $6.42 Modesto, CA $1.9 $2.0 $1.9 $2.2 $2.6 $2.7
Montgomery, AL $6.5 $6.5 $8.4 $9.3 $9.6 $9.62 Moreno Valley, CA $0.8 $0.9 $1.0 $1.2 $1.4 $1.9
Nashville, TN $50.3 $53.1 $61.8 $71.4 $78.6 $85.9New Orleans, LA $16.1 $14.6 $13.9 $17.2 $17.6 $18.2 From city-retained 1.5%New York, NY $519.4 $539.1 $560.5 $579.0 $580.2 $582.5Newark, NJ $6.0 $6.4 $6.5 $6.7 $7.0 $7.2Newport News, VA $3.4 $3.2 $3.3 $4.2 $4.4 $4.3Norfolk, VA $9.1 $8.5 $8.1 $8.7 $9.0 $9.4North Las Vegas, NV $0.4 $0.4 $0.4 $0.5 $0.6 $0.6Oakland, CA $14.8 $16.7 $19.1 $22.3 $26.2 $29.0 Oceanside, CA $4.1 $4.5 $4.9 $6.2 $6.7 $7.1Oklahoma City, OK $13.0 $14.0 $14.4 $15.2 $14.9 $14.2Omaha, NE $8.1 $8.4 $8.7 $8.5 $9.3 $9.1
1 Ontario, CA $9.8 $10.2 $11.0 $12.5 $13.4 $13.9Orlando, FL $187.2 $196.8 $196.1 $233.9 $240.4 $250.2 Orange County
2 Overland Park, KS $8.3 $8.9 $9.7 $10.4 $10.8 $10.3
4 Data not reported at City Level
3 Fiscal Year ended August 31
5 FY2017 data yet to be released
1 Calendar Year2 Fiscal Year ended September 30
HVS 2018 LODGING TAX REPORT - USA | PAGE 16
REPORTED LODGING TAX REVENUES IN TOP 150 URBAN CENTERS ($ MILLIONS) - CONTINUED
City FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Notes
Oxnard, CA $3.6 $4.0 $4.4 $4.8 $5.2 $5.2Pembroke Pines, FL $47.5 $49.9 $48.9 $58.6 $61.7 $60.7 Broward CountyPeoria, IL $9.4 $9.4 $9.4 $9.0 $9.9 $10.0
2 Philadelphia, PA $50.2 $52.7 $54.6 $59.4 $59.7 $67.1Phoenix, AZ $32.5 $33.3 $35.6 $40.9 $43.5 $43.3
1 Pittsburgh, PA $31.1 $31.8 $32.8 $35.5 $35.2 $34.0 Allegheny County2 Plano, TX $5.0 $5.4 $6.2 $7.6 $8.4 $8.72 Port St. Lucie, FL $2.8 $2.8 $2.7 $3.4 $3.4 $3.8 St. Lucie County
Portland, OR $22.8 $30.2 $36.3 $43.2 $51.6 $50.8Providence, RI $1.5 $1.6 $1.7 $1.8 $2.0 $2.0Raleigh, NC $17.3 $17.9 $19.9 $22.1 $23.8 $24.6 Wake CountyRancho Cucamonga, CA $2.1 $2.2 $2.6 $2.8 $3.1 $3.3Reno, NV $21.4 $22.9 $22.9 $24.5 $32.7 $35.6Richmond, VA $6.1 $6.3 $6.2 $5.6 $5.6 $5.5Riverside, CA $3.2 $3.7 $4.3 $5.5 $6.2 $6.6
1 Rochester, NY $6.8 $6.7 $6.6 $7.3 $7.8 $8.2 Monroe CountySacramento, CA $16.8 $17.4 $18.6 $20.8 $22.3 $23.9
4 Saint Paul, MN $3.2 $3.4 $3.5 $3.6 $4.1 $4.2Salt Lake City, UT $2.1 $2.6 $2.7 $2.9 $3.1 $3.3San Antonio, TX $72.5 $76.6 $79.8 $81.9 $83.0 $85.8
4 San Bernardino, CA $2.4 $3.1 $3.0 $3.2 $4.4 $4.5San Diego, CA $158.9 $167.8 $176.5 $188.7 $208.9 $222.2San Francisco, CA $255.8 $251.2 $321.0 $407.7 $395.9 $370.3San Jose, CA $24.0 $26.6 $30.7 $38.2 $42.0 $45.5Santa Ana, CA $7.5 $7.9 $8.8 $9.3 $9.1 $9.8Santa Clarita, CA $2.5 $2.7 $2.9 $3.2 $3.9 $3.6Santa Rosa, CA $3.9 $4.1 $5.1 $5.4 $5.6 $6.1Scottsdale, AZ $14.3 $14.6 $15.8 $17.6 $17.8 $19.0Seattle, WA $56.3 $59.9 $67.8 $75.7 $78.8 $83.6
1 Shreveport, LA $5.2 $4.2 $4.5 $4.6 $4.5 $4.2 Shreveport and Caddo-Bossier 1 Sioux Falls, SD $2.4 $2.6 $2.8 $3.0 $3.1 $3.0
1,5 Spokane, WA $1.8 $2.5 $3.2 $3.4 $3.9 $4.0 2% state-shared onlySpringfield, MO $4.1 $4.1 $4.2 $4.6 $5.0 $5.1St. Louis, MO $7.9 $7.9 $8.6 $9.0 $9.3 $9.4 3.5% convention & sports tax only
2 St. Petersburg, FL $30.7 $29.4 $31.8 $34.8 $47.4 $53.4 Pinellas CountyStockton, CA $2.1 $2.1 $2.2 $2.5 $2.8 $3.0
1 Tacoma, WA $3.1 $3.3 $3.6 $4.2 $4.4 $4.6 State-shared and localTallahassee, FL $4.4 $4.4 $4.4 $5.1 $5.3 $5.7 Leon County
2 Tampa, FL $22.5 $22.6 $23.3 $27.6 $29.5 $30.4 Hillsborough CountyTempe, AZ $4.8 $5.0 $5.1 $6.5 $6.6 $7.1
1 Toledo, OH $5.5 $5.3 $5.5 $6.0 $6.6 $6.7 Lucas CountyTucson, AZ $13.3 $12.9 $12.7 $13.9 $14.3 $18.6Tulsa, OK $6.5 $7.0 $7.3 $7.8 $7.6 $7.4
1 Vancouver, WA NA $1.4 $1.8 $2.1 $2.3 $2.4 2% state-shared and 2% localVirginia Beach, VA $26.7 $27.4 $27.6 $28.9 $30.4 $29.2
4 Washington, DC $236.5 $236.5 NA NA NA NA Reporting changed in FY20141 Wichita, KS $6.5 $6.7 $7.0 $7.5 $7.3 $7.11 Winston-Salem, NC $0.6 $0.6 $0.6 $0.7 $0.8 $0.8
Worcester, MA $2.1 $2.0 $2.1 $2.2 $2.4 $2.6Yonkers, NY $5.7 $5.6 $5.8 $6.3 $6.5 $6.4 Westchester County
3 Fiscal Year ended August 314 Data not reported at City Level5 FY2017 data yet to be released
1 Calendar Year2 Fiscal Year ended September 30
HVS 2018 LODGING TAX REPORT - USA | PAGE 17
Excise Taxes
In addition to percentage taxes on gross room revenues,
some hotel also subject to excise taxes on lodging
transactions. States, cities or special districts may
charge a flat fee per room night on all hotel rooms
within their boundaries. Excise taxes tend to be less
volatile because their amount only depends on the
occupancy and is not subject to room price variations.
However, excise taxes do not grow with inflation or
room rate increases.
Hotels in 22 cities are subject to a state, city-wide or
special district excise tax. Excise taxes range from $0.75
to $5.00 per room night, with an average of $2.24. HVS
calculated each city’s excise tax as a percent of its per
diem rate (in fiscal year 2017 dollars) to provide an
example of effective rates. A city’s “effective rate”
indicates the average rate a person pays if the excise tax
were included as a percent of total sale price. For this
example, HVS used the per diem rates set by the U.S.
General Services Administration (GSA). The per diem
rates set by the GSA are usually lower than the average
daily rates at hotels in the specified areas. The average
per diem rate for this sample is $129, compared to the
$96 average daily rate for the nation. The chart below is
for illustrative purposes only.
On average, every dollar charged in excise tax is roughly
equivalent to an ad valorem tax increase of 0.85% for
2017.
SELECTED EFFECTIVE RATES OF EXCISE TAXES
City Excise Tax Amount2017
Per Diem
Estimated
%
Rate
without
Excise Tax
Effective
Rate with
Excise Tax
Columbus , GA $5.00 $93 5.38% 16.00% 21.38%
Atlanta , GA $5.00 $148 3.38% 16.00% 19.38%
Augusta , GA $5.00 $101 4.95% 14.00% 18.95%
Kansas City, MO $1.73 $121 1.43% 16.08% 17.50%
Seattle, WA $2.00 $179 1.12% 15.60% 16.72%
Virginia Beach, VA $1.00 $99 1.01% 15.50% 16.51%
Montgomery, AL $2.25 $93 2.42% 14.00% 16.42%
Norfolk, VA $2.00 $93 2.15% 14.00% 16.15%
New York, NY $3.50 $291 1.20% 14.75% 15.95%
Reno, NV $2.00 $93 2.15% 13.50% 15.65%
New Orleans , LA $1.00 $148 0.68% 15.20% 15.88%
Oakland, CA $2.00 $152 1.32% 14.00% 15.32%
Chesapeake, VA $1.00 $93 1.08% 14.00% 15.08%
San Jose, CA $2.00 $218 0.92% 14.00% 14.92%
Tacoma, WA $1.50 $117 1.28% 13.53% 14.82%
Nashvi l le, TN $2.50 $170 1.47% 13.00% 14.47%
Tucson, AZ $4.00 $93 4.30% 12.05% 16.35%
Hunts vi l le, AL $1.00 $93 1.08% 13.00% 14.08%
Spokane, WA $2.00 $102 1.96% 12.00% 13.96%
Sioux Fa l l s , SD $2.00 $93 2.15% 11.50% 13.65%
Vancouver, WA $2.00 $149 1.34% 10.40% 11.74%
Jackson, MS $0.75 $93 0.81% 10.00% 10.81%
HVS 2018 LODGING TAX REPORT - USA | PAGE 18
Room Revenue Trends Since reporting and payment of lodging taxes are
mandatory, data on tax revenue provides a useful way to
assess the performance of the lodging industry. HVS
estimated the amounts of taxable room revenue in each
state and city by dividing the tax revenues by the tax
rate. Taxable room revenues are typically less than gross
room revenues because most lodging tax laws provide
some exemptions such as room rental paid by military
personnel or government employees. The figure below
shows estimated taxable room revenues for the states
and cities for which data is available.
ESTIMATED AVERAGE ANNUAL CHANGE IN TAXABLE ROOM REVENUE IN STATES AND CITIES (2016 $MILLIONS)3
-12.00%
-8.00%
-4.00%
0.00%
4.00%
8.00%
12.00%
FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017
An
nu
al P
erce
nt
Ch
an
ge
City/ Urban Center State
3 HVS estimated revenues for each year by computing the revenue change in each city or state for which data was
available, then averaging the revenue changes of all cities or states.
HVS 2018 LODGING TAX REPORT - USA | PAGE 19
Airbnb Lodging Tax Collections
Short-term home rental services such as Airbnb,
HomeAway, and VRBO have grown popular among
travelers, with Airbnb being the dominant player in the
market. Often called parts of a sharing economy, these
peer-to-peer platforms allow homeowners to rent out a
spare room or an entire house or apartment to travelers
seeking “unique travel experiences” and
accommodations. Airbnb has exponentially grown since
its founding. In August of 2018, Airbnb reported over
five million listings on its website.
Airbnb does not make rental data publicly available.
However, they provided Smith Travel Research (“STR”)
with their data for analysis. STR published their “Airbnb
& Hotel Performance” analysis to compare room rates,
occupancy levels, room demand, and Airbnb’s impact on
hotel compression nights by year.
In reaction to Airbnb’s growth, cities have been forced to
confront challenges related to the impact of rapid
growth in short-term rentals. Hoteliers have raised
issues of fairnesssince since short-term rentals are
typically subject to a comparable level of regulation,
permitting, and taxation. Residents have raised concerns
over the neighborhood impacts of transient visitation. In
response, many cities and states have imposed new-
taxes and regulations on short-term rentals.
To gain legitimacy and permanence within the United
States, Airbnb has been urging local governments to
allow it to collect and remit lodging taxes on the hosts’
behalf. In the past two years, states and cities have made
considerable efforts to collect taxes from Airbnb.
The map below shows the states in which Airbnb applies
only local lodging taxes or a combination of state and
local lodging taxes.
AIRBNB LODGING TAX COLLECTION BY STATE
Disclaimer
HVS’s lodging tax study recognizes that lodging tax rates, collections, and distributions are in constant flux. The data
presented herein is HVS’s best attempt to gather the most recently available information. HVS used sources deemed to
be reliable and assumes that this information is accurate. All questions, comments, or concerns are welcome in the
continuing process to accurately present the current and historical trends of lodging taxes in the United States.
Sources: Airbnb and Institute on Taxation and Economic Policy
HVS Convention, Sports, & Entertainment | 205 W. Randolph, 1650, Chicago, IL USA
HVS.com
About HVS
HVS is the only global consulting organization focused exclusively on
the hospitality industry. The company is comprehensive in its
solutions, but solely focused on success in the complex realm of
hospitality.
From a feasibility study when planning to build or buy a property, to
advice on an exit strategy–and everything in between–HVS offers a
wealth of hospitality intelligence, extensive expertise, a global reach,
and local market understanding to help achieve desired results.
From first-time investors looking to purchase a hotel to experienced
developers and financial firms collaborating on a complex deal, HVS
helps our clients each step of the way.
HVS CONVENTION, SPORTS, & ENTERTAINMENT FACILITIES
CONSULTING has performed hundreds of assignments around the
world analyzing the feasibility of convention and conference centers,
headquarters hotels, arenas, stadiums, event and civic centers,
performing arts facilities, hospitality developments, tourism
attractions, water parks, entertainment/urban development districts
and museums. Our service delivery methods set the industry standard
with techniques based on sound economics and rigorous analytical
methods.
About the Authors Thomas Hazinski is the
Managing Director of HVS
Convention, Sports, &
Entertainment Facilities
Consulting in Chicago, Illinois.
His consulting practice is
dedicated to the market and financial analysis of
public assembly facilities. Mr. Hazinski has 30 years
of experience as both a public official and a
consultant. He specializes in providing economic
and financial research to public agencies involved in
economic development initiatives. Mr. Hazinski
holds a master’s degree in public policy from the
University of Chicago’s Harris School of Public
Policy. He is an adjunct professor in the School of
Hospitality Management at Roosevelt University in
Chicago.
Email: [email protected]
Anthony Davis graduated from Santa
Clara University and the Harris
School at the University of Chicago.
He is an associate for HVS
Convention, Sports, & Entertainment
Facilities Consulting and is in his first year serving as
project manager for the Lodging Tax study.
Email: [email protected]
Daniel Kremer attends the Hult International
Business School in London. He is pursuing a
bachelor’s degree in business and administration
with a major in finance. He served as an intern at
HVS for the summer of 2018.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-1
APPENDIX A – STATE LODGING TAXES
Alabama
The State of Alabama levies a transient lodging tax
on renting or furnishing any room or rooms,
lodging, or accommodations to transients. The
statewide transient lodging tax is 4% in all
counties except the Alabama Mountain Lakes
counties of Blout, Cherokee, Colbert, Cullman,
DeKalb, Etowah, Franklin, Jackson, Lauderdale,
Lawrence, Limestone, Madison, Marion, Marshall,
Morgan, and Winston, where an additional 1%
lodging tax is imposed. 50% of the 1% additional
lodging tax is distributed to the Alabama
Mountain Lakes Association, while the other 50%
is distributed to the counties in which the tax was
collected. 180 or more continuous days of
occupancy and non-profit or privately operated
lodging facilities for the recreation/education of
students, children, or nonprofit members are
exempt from the tax.
Year Rate Col lections
2017 4.00% $68,995,437
2016 4.00% $64,885,867
2015 4.00% $60,894,942
2014 4.00% $56,824,348
2013 4.00% $53,703,169
2012 4.00% $51,777,820
2011 4.00% $49,704,019
2010 4.00% $43,340,743
2009 4.00% $43,754,584
2008 4.00% $47,185,948
2007 4.00% $44,683,652
2006 4.00% $41,274,184
2005 4.00% $35,634,232
2004 4.00% $34,073,086
2003 4.00% $31,510,872
2002 4.00% $30,733,336
Alaska
The State of Alaska does not impose a statewide
lodging tax or sales tax.
Arizona
Transient lodging in Arizona is subject to
Arizona's statewide transaction privilege tax,
which is similar to a general sales tax. The tax base
is the gross proceeds of sales or gross income
derived from the business. Exemptions are
granted for non-lodging business activity or the
renting of lodging to a motion picture production
company. The state deducts a .065%
administrative fee for the administration of the
tax. The tax rate increased to 6.5% in fiscal year
2011, but has returned to 5.5% as of June 1, 2013.
Year Rate Col lections
2017 5.50% $168,226,449
2016 5.50% $155,052,891
2015 5.50% $147,153,473
2014 5.50% $128,390,496
2013 6.50% $122,158,268
2012 6.50% $118,627,527
2011 6.50% $112,160,756
2010 5.50% $107,221,518
2009 5.50% $116,403,922
2008 5.50% $132,163,437
2007 5.50% $132,475,665
2006 5.50% $124,483,456
2005 5.50% $113,372,263
2004 5.50% $100,713,460
2003 5.50% $93,417,455
2002 5.50% $91,286,854
HVS 2018 LODGING TAX REPORT – USA | PAGE A-2
Arkansas
Arkansas' statewide sales tax applies to the
furnishing of rooms to transient guests. The State
also imposes a 2% tourism tax on lodging services.
These taxes are in addition to local county and
municipal sales taxes and transient lodging taxes.
The below data pertains to collections of the 2%
statewide tourism tax in calendar years. On July 1,
2013, the state sales tax increased from 6% to
6.5%.
Year Rate Col lections
2017 0.00% $15,897,536
2016 0.00% $15,461,541
2015 0.00% $14,815,702
2014 2.00% $13,677,981
2013 2.00% $12,716,494
2012 2.00% $12,405,781
2011 2.00% $12,025,504
2010 2.00% $11,492,218
2009 2.00% $11,378,831
2008 2.00% $12,005,267
2007 2.00% $11,571,123
2006 2.00% $11,089,224
2005 2.00% $10,177,191
California
Local transient occupancy taxes can be imposed
on hotels, motels, and other forms of transient
lodging. Either a city or county (or both) may levy
a tax on lodging for a period of fewer than 30 days,
but the State of California does not. Incorporated
cities are not subject to county lodging taxes.
Special local taxing districts are permitted.
Transient occupancy taxes are not levied on
campgrounds and owners of time-shares. Other
exceptions may be determined by local legislative
bodies.
Colorado
Units rented for less than 30 consecutive days are
subject to the state sales tax. Hotels are also
subject to local sales taxes and local hotel taxes.
The state sales tax is collected by the Colorado
Department of Revenue, except for home-rule
cities and counties. The state retains 2.22% of
collections as a Service Fee. The below data
pertains to the state sales tax rate and sales tax
collections that came from lodging transactions.
Year Rate Col lections
2017 2.90% $132,643,506
2016 2.90% $120,529,916
2015 2.90% $92,553,094
2014 2.90% $88,258,000
2013 2.90% $81,039,000
2012 2.90% $77,409,000
2011 2.90% $71,189,000
2010 2.90% $63,346,000
2009 2.90% $66,536,000
2008 2.90% $72,530,000
2007 2.90% $67,693,000
2006 2.90% $59,660,000
2005 2.90% $54,307,000
2004 2.90% $50,991,000
2003 2.90% $50,514,000
Connecticut
Connecticut applies a room occupancy tax on hotel
and lodging stays of 30 days or less. The
Connecticut room occupancy tax was raised from
12% to 15% on July 1, 2011. The room occupancy
tax is collected by the Connecticut Department of
Revenue.
Year Rate Col lections
2017 15.00% $122,789,852
2016 15.00% $119,741,832
2015 15.00% $116,281,201
2014 15.00% $105,663,996
2013 15.00% $104,088,401
2012 15.00% $103,965,000
2011 12.00% $102,109,413
HVS 2018 LODGING TAX REPORT – USA | PAGE A-3
Delaware
Delaware imposes an accommodation tax upon
every occupancy of a room or rooms in a hotel,
motel or tourist home within the State. The
accommodation tax is remitted to the Department
of Finance. Exemptions are available for
charitable, educational, or religious institutions,
summer camps for children, nursing homes and
hospitals, permanent residents, and employees of
the U.S. government on official business.
Municipalities and counties may not impose an
additional accommodation tax.
Year Rate Col lections
2017 8.00% $14,800,000
2016 8.00% $13,700,000
2015 8.00% $13,100,000
2014 8.00% $12,300,000
2013 8.00% $11,900,000
2012 8.00% $11,000,000
2011 8.00% $10,300,000
2010 8.00% $10,000,000
2009 8.00% $9,800,000
2008 8.00% $11,300,000
2007 8.00% $11,400,000
2006 8.00% $10,800,000
2005 8.00% $9,900,000
2004 8.00% $10,200,000
2003 8.00% $9,100,000
2002 8.00% $8,500,000
Florida
Sales tax is due on rental charges or room rates
paid for the right to use or occupy living or
sleeping accommodations. Exemptions are
granted for 6 or more months of continuous
residence, full-time students enrolled in
postsecondary education, and active duty military
personnel in the community under official orders.
A 2.5% collection allowance is granted for the
remittance of the statewide sales tax. However,
the State of Florida does not provide a breakdown
of sales tax revenues derived from
accommodation sales.
Georgia
Georgia's statewide 4% sales tax applies to hotels.
Although there is no statewide hotel tax, local
municipal or county authorities can apply an
excise tax to all accommodations that are
regularly furnished for value for the first 10 days
of occupancy. Local authorities can choose the
rate of their transient hotel tax, between 3% and
8%. Exemptions to the hotel tax are granted for
those staying in a room as a result of destruction
to their home or those on official government
business.
Year Rate Col lections
2017 4.00% $307,790,000
2016 4.00% $295,999,000
2015 4.00% $269,134,000
2014 4.00% $239,002,000
2013 4.00% $221,699,000
2012 4.00% $208,044,000
2011 4.00% $201,754,000
2010 4.00% $181,437,000
Hawaii
In addition to the statewide 4% general excise tax,
the Transient Accommodations Tax is also levied
upon the gross rental proceeds derived from the
furnishing of transient accommodations for fewer
than 180 days. The Transient Accommodations
HVS 2018 LODGING TAX REPORT – USA | PAGE A-4
Tax was raised to 8.25% for FY 2010, 9.25% for
FY 2011, and 10.25% for FY 2017. Hawaii's
general excise tax is 4%, the rate is 4.5% in Oahu.
Exemptions to the Transient Accommodations Tax
are offered for health care facilities, school
dormitories, nonprofit lodging, living
accommodations for military personnel, renters
receiving rental subsistence, renters to full-time
postsecondary students, and accommodations for
foreign diplomats. The data below pertains to the
Transient Accommodations Tax rates and
collections per calendar year.
Year Rate Col lections
2017 10.25% $508,357,000
2016 9.25% $446,781,000
2015 9.25% $420,981,000
2014 9.25% $395,242,000
2013 9.25% $354,082,000
2012 9.25% $308,974,000
2011 9.25% $271,755,000
2010 8.25% $214,219,000
2009 7.25% $199,594,000
2008 7.25% $222,685,000
2007 7.25% $219,831,000
2006 7.25% $213,226,000
2005 7.25% $198,774,000
2004 7.25% $181,848,000
2003 7.25% $170,865,000
Idaho
Idaho levies a 6% statewide sales tax applied on
hotels, plus an additional 2% Travel & Convention
Hotel/Motel Tax on hotel or motel occupants and
campground users for fewer than 30 continuous
days. Local governments can also impose their
own hotel taxes. Both the sales tax and the Travel
and Convention Hotel/Motel Tax are remitted to
the Idaho Tax Commission. The data below
describes the rate and collections of the Travel
and Convention Hotel/Motel Tax.
Year Rate Col lections
2017 2.00% $11,254,262
2016 2.00% $10,052,629
2015 2.00% $8,830,333
2014 2.00% $8,112,343
2013 2.00% $7,501,871
2012 2.00% $7,084,790
2011 2.00% $6,665,722
2010 2.00% $6,276,456
2009 2.00% $6,862,000
2008 2.00% $7,378,675
2007 2.00% $6,908,518
2006 2.00% $6,290,575
2005 2.00% $5,704,999
2004 2.00% $5,315,084
2003 2.00% $5,044,435
2002 2.00% $4,912,981
Illinois
The Hotel Operators Occupation Tax is imposed
on the occupation of renting, leasing, or letting
rooms to persons for living quarters for periods of
fewer than 30 days consecutive days. Illinois
statewide sales tax is not imposed on hotels, but
various county, municipal, and authority taxes are
imposed on hotels. Exemptions to the Hotel
Operators Occupation Tax are granted to foreign
diplomats and permanent residents. An effective
rate of 6.17% is levied in the city of Chicago.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-5
Year Rate Col lections
2017 6.00% $272,841,353
2016 6.00% $263,538,007
2015 6.00% $256,701,628
2014 6.00% $232,368,229
2013 6.00% $222,824,550
2012 6.00% $209,286,338
2011 6.00% $193,391,253
2010 6.00% $171,019,922
2009 6.00% $194,700,000
2008 6.00% $219,700,000
2007 6.00% $206,800,000
2006 6.00% $185,000,000
2005 6.00% $160,700,000
2004 6.00% $156,100,000
2003 6.00% $150,700,000
Indiana
In addition to the 7% statewide sales tax, counties
may impose a County Innkeeper Tax on the rental
of rooms and accommodations for fewer than 30
days. The Indiana Department of Revenue only
collects County Innkeeper Taxes for certain
counties. Although the Department of Revenue
reports County Innkeeper Tax revenue, it does not
provide a breakdown of sales tax revenue derived
from lodging sales.
Year Rate Col lections
2017 7.00% $60,915,800
2016 7.00% $60,545,200
2015 7.00% $61,088,700
2014 7.00% $51,566,000
2013 7.00% $49,585,700
2012 7.00% $49,261,000
2011 7.00% $42,443,900
Iowa
The statewide sales tax levied on hotels and
motels is 5%. Additional local hotel/motel taxes at
the city and county level may be imposed on the
gross receipts from the renting of sleeping rooms
for 31 consecutive days or less, but hotels are not
subject to local option sales taxes. Local
hotel/motel taxes may not exceed 7%. Collection
figures indicate sales and use tax paid by hotels
and other lodging establishments.
Year Rate Col lections
2017 5.00% $48,450,514
2016 5.00% $47,667,623
2015 5.00% $47,099,623
2014 5.00% $43,146,372
2013 5.00% $44,827,957
2012 5.00% $42,902,702
2011 5.00% $38,521,298
2010 5.00% $40,025,778
2009 5.00% $34,588,556
2008 5.00% $32,271,965
2007 5.00% $30,174,031
2006 5.00% $28,197,397
2005 5.00% $26,312,120
2004 5.00% $25,165,959
2003 5.00% $24,537,149
2002 5.00% $27,128,614
Kansas
The rental of sleeping rooms by a hotel is subject
to the 6.15% state sales tax on the total gross
receipts. Exemptions from this sales tax are
granted to the federal and state government,
nonprofit organizations, and volunteer fire
departments. Local taxing jurisdictions can also
impose an additional Transient Guest Tax.
Businesses remitting the state sales tax on hotel
gross receipts may keep an administrative fee of
2% Transient Guest Tax revenue. Beginning FY
2014, the state sales tax has been reduced to
6.15% from 6.3%.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-6
Year Rate Col lections
2017 6.15% $45,370,808
2016 6.15% $45,631,776
2015 6.15% $40,924,227
2014 6.15% $39,185,828
2013 6.30% $37,493,386
2012 6.30% $36,454,102
2011 6.30% $32,825,094
2010 6.30% $24,876,582
2009 6.30% $26,976,527
2008 6.30% $28,562,931
2007 6.30% $26,592,032
2006 6.30% $24,306,886
2005 6.30% $22,199,803
2004 6.30% $21,814,115
2003 6.30% $19,269,441
Kentucky
All hotel rentals are subject to the statewide 6%
sales tax and a 1% transient room tax. Local
governing bodies may establish an additional
transient room tax for rentals of 30 days or less.
The data below pertains only to the 1% transient
room tax.
Year Rate Col lections
2017 1.00% $12,686,000
2016 1.00% $12,528,000
2015 1.00% $12,393,000
2014 1.00% $10,373,498
2013 1.00% $9,800,144
2012 1.00% $9,270,886
2011 1.00% $8,949,223
2010 1.00% $8,187,581
2009 1.00% $8,638,454
2008 1.00% $8,786,179
2007 1.00% $8,271,470
2006 1.00% $7,526,491
Louisiana
The furnishing of rooms by hotels is subject to the
4.45% statewide sales tax. Localities can also
impose hotel occupancy taxes at the county, city,
and authority level. The State also imposes a 4%
hotel occupancy tax in the Louisiana Stadium
District (Orleans and Jefferson Parish), and a 3%
New Orleans Morial Exhibition Hall Authority
hotel occupancy tax (Orleans Parish), which
includes a $.50 excise on hotels with 10-299
rooms, $1 excise on hotels with 300-999 rooms,
and $2 excise on hotels with 1000 rooms or more.
The below data pertains to the combined
Louisiana Stadium District and New Orleans
Morial Exhibition Hall Authority tax rates and
collection.
Year Rate Col lections
2017 7.00% $84,330,000
2016 7.00% $82,590,000
2015 7.00% $80,020,000
2014 7.00% $77,690,000
2013 7.00% $68,610,000
2012 7.00% $61,070,000
2011 7.00% $55,730,000
2010 7.00% $47,500,000
2009 7.00% $44,650,000
2008 7.00% $48,260,000
2007 7.00% $39,710,000
2006 7.00% $36,140,000
2005 7.00% $59,750,000
2004 7.00% $50,970,000
2003 7.00% $49,920,000
2002 7.00% $47,240,000
Maine
Maine's sales tax applies to transient lodging
rentals at the rate of 7%. In FY 2014, the rate
increased to 8%, and in FY 2016, the rate
increased to 9%. The tax is remitted to the Maine
Department of Administrative and Financial
Services. Sales tax revenue from lodging rentals is
estimated using taxable receipts data.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-7
Year Rate Col lections
2017 9.00% $86,030,946
2016 9.00% $79,398,954
2015 8.00% $68,738,720
2014 8.00% $64,974,160
2013 7.00% $54,243,980
2012 7.00% $51,228,450
2011 7.00% $47,908,371
2010 7.00% $46,058,656
2009 7.00% $42,520,513
2008 7.00% $45,592,183
2007 7.00% $45,505,922
2006 7.00% $41,654,046
2005 7.00% $39,325,762
2004 7.00% $36,643,761
2003 7.00% $36,208,291
2002 7.00% $35,862,799
Maryland
The statewide 6% sales tax is applied to hotel room sales. Local jurisdictions may impose a hotel occupancy tax in addition to the state sales tax.
Year Rate Col lections
2017 6.00% $121,100,000
2016 6.00% $110,400,000
2015 6.00% $106,369,718
2014 6.00% $91,752,680
2013 6.00% $91,752,680
2012 6.00% $89,834,791
2011 6.00% $84,087,091
2010 6.00% $79,940,519
2009 6.00% $87,629,108
2008 6.00% $76,854,795
2007 5.00% $65,378,429
2006 5.00% $60,902,495
2005 5.00% $57,759,143
2004 5.00% $55,186,802
2003 5.00% $50,843,977
2002 5.00% $50,353,311
2001 5.00% $51,673,672
Massachusetts
The 5.7% room occupancy excise tax is imposed
on the transfer of occupancy, for $15 or more, of
any room in a bed and breakfast establishment,
hotel, lodging house, or motel for a period of
ninety days or less. The room occupancy excise tax
is imposed on transient lodging instead of the
statewide sales tax. Cities or towns may also
impose a local room occupancy excise tax. The
maximum local room occupancy excise tax is 6%
(6.5% in Boston). An additional 2.75% tax is
levied in Boston, Worcester, Cambridge,
Springfield, West Springfield, and Chicopee for
convention center funding. Exemptions from the
room occupancy excise tax are granted for
nonprofit or government institutions, official
duties of U.S. military personnel, private
convalescent homes, summer camps, and bed and
breakfast homes.
Year Rate Col lections
2017 5.70% $255,644,040
2016 5.70% $247,026,426
2015 5.70% $230,198,100
2014 5.70% $209,749,000
2013 5.70% $194,577,000
2012 5.70% $183,707,000
2011 5.70% $167,300,000
2010 5.70% $152,233,000
2009 5.70% $160,933,000
2008 5.70% $174,157,000
2007 5.70% $157,515,000
2005 5.70% $133,487,000
2004 5.70% $120,178,000
2003 5.70% $119,991,000
2002 5.70% $123,306,000
Michigan
Hotel room rentals are subject to the Michigan
statewide 6% use tax. Local governments may
impose their own hotel occupancy taxes. Lodging
tax collections were included under a general use
tax listing in financial reports beginning in 2015.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-8
Year Rate Col lections
2017 6.00% NA
2016 6.00% NA
2015 6.00% NA
2014 6.00% $81,400,000
2013 6.00% $76,700,000
2012 6.00% $74,500,000
2011 6.00% $68,000,000
2010 6.00% $64,700,000
2009 6.00% $62,400,000
2008 6.00% $69,200,000
2007 6.00% $67,100,000
2006 6.00% $66,800,000
2005 6.00% $61,900,000
2004 6.00% $61,000,000
2003 6.00% $58,400,000
2002 6.00% $59,300,000
Minnesota
The rental of a room or rooms for a temporary place to stay is subject to the state sales tax. Sales and use tax must be charged on lodging and related services furnished for a period of fewer than 30 days. Local governments may institute their own lodging taxes, but the total tax amount when added to the state sales tax may not exceed 13%. Only the Federal government and foreign diplomats are exempt.
Year Rate Col lections
2017 6.88% $154,306,155
2016 6.88% $145,645,178
2015 6.88% $139,402,523
2014 6.88% $131,199,165
2013 6.88% $134,815,694
2012 6.88% $123,817,353
2011 6.88% $121,569,413
2010 6.88% $113,635,639
2009 6.50% $104,217,067
2008 6.50% $115,655,852
2007 6.50% $116,180,529
2006 6.50% $105,724,392
2005 6.50% $95,909,029
2004 6.50% $89,346,174
2003 6.50% $85,177,750
Mississippi
Hotels, motels, tourist courts or camps, and trailer
parks are subject to the 7% statewide sales tax of
their gross income. Local governments may
impose their own local sales taxes on tourism-
related business and services.
Year Rate Col lections
2017 7.00% $72,220,395
2016 7.00% $66,118,261
2015 7.00% $61,021,620
2014 7.00% $60,075,821
2013 7.00% $48,399,322
2012 7.00% $45,949,960
2011 7.00% $45,598,504
2010 7.00% $41,660,429
2009 7.00% $43,959,595
2008 7.00% $44,258,713
2007 7.00% $39,306,553
2006 7.00% $41,464,807
2005 7.00% $36,266,914
2004 7.00% $35,037,328
2003 7.00% $30,946,466
2002 7.00% $31,568,545
HVS 2018 LODGING TAX REPORT – USA | PAGE A-9
Missouri
Missouri charges a 4.225% sales tax on the
amount of charges for all rooms furnished for the
public. Local governments may impose their own
hotel taxes. The Missouri Department of Revenue
collects both state and local taxes. Revenue data
estimated from reported taxable receipts of
hotels, motels, and boarding courts.
Year Rate Col lections
2017 4.23% $77,951,509
2016 4.23% $73,384,352
2015 4.23% $70,379,376
2014 4.23% $65,204,093
2013 4.23% $60,049,607
2012 4.23% $58,199,584
2011 4.23% $56,338,736
2010 4.23% $53,456,321
2009 4.23% $50,349,261
2008 4.23% $55,395,130
2007 4.23% $54,117,842
2006 4.23% $51,370,135
2005 4.23% $48,318,063
2004 4.23% $45,858,844
2003 4.23% $46,624,160
2002 4.23% $44,277,883
Montana
The Lodging Facility Use Tax (LFUT) and the
Lodging Facility Sales Tax (LFST) are imposed on
users of overnight lodging facilities. The LFUT rate
is 4%, and the LFST (first imposed in 2003) rate is
3%, creating a total lodging tax rate of 7%.
Exemptions from the lodging taxes are granted for
units for rented 30+ continuous days, units
located on an Indian reservation and rented to a
member of the same reservation, the federal
government, diplomats, youth camps, health care
facilities, and facilities charging an average ADAC
rate that is 60% or less than the state
reimbursement rate for a single room.
Year Rate Col lections
2017 7.00% $52,659,575
2016 7.00% $49,514,000
2015 7.00% $45,924,000
2014 7.00% $41,905,000
2013 7.00% $39,769,000
2012 7.00% $37,864,378
2011 7.00% $33,958,813
2010 7.00% $29,463,020
2009 7.00% $29,581,099
2008 7.00% $31,951,675
2007 7.00% $30,822,617
2006 7.00% $25,697,329
2005 7.00% $24,642,093
2004 7.00% $22,851,830
Nebraska
The state 1% lodging tax is imposed on the total
gross receipts charged for sleeping
accommodations furnished by a hotel. This is in
addition to the 5.5% statewide sales tax. Cities
may impose a lodging tax. Counties may also
impose a lodging tax of not more than 4%, as well
as local sales taxes. Exemptions are granted for
any organization that is exempt from sales tax.
The state deducts a 3% administrative fee for its
collection of sales and lodging tax. The below data
pertains to the 1% state lodging tax in calendar
years.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-10
Year Rate Col lections
2017 1.00% $5,491,572
2016 1.00% $5,442,060
2015 1.00% $5,244,601
2014 1.00% $4,895,468
2013 1.00% $4,524,464
2012 1.00% $4,312,179
2011 1.00% $3,976,771
2010 1.00% $3,834,851
2009 1.00% $3,532,692
2008 1.00% $3,725,953
2007 1.00% $3,558,016
2006 1.00% $3,219,113
2005 1.00% $2,908,916
2004 1.00% $2,791,549
2003 1.00% $2,619,199
2002 1.00% $2,640,766
Nevada
Nevada applies a tax of at least 3/8 of 1% on the
gross receipts from the rental of transient lodging,
which is retained by the county remitting in which
the tax is remitted for local promotion of tourism.
Beginning in fiscal year 2010, the State began
charging an additional 3% tax for school support
funding.
Year Rate Col lections
2017 3.38% $203,082,002
2016 3.38% $189,474,099
2015 3.38% $170,949,256
2014 3.38% $160,397,406
2013 3.38% $146,370,186
2012 3.38% $143,767,397
2011 3.38% $128,203,856
2010 3.38% $111,513,747
2009 0.38% $18,163,309
2008 0.38% $19,076,477
2007 0.38% $18,363,565
2006 0.38% $17,279,556
New Hampshire
The statewide Meals and Rentals Tax is assessed
upon patrons of any facility with sleeping
accommodations for 185 days or less. The rate
was raised from 8% to 9% in FY 2009. Exemptions
are granted for the state government, federal
government, campsites, schools, and medical
facilities. Operators are allowed to retain a 3%
commission on the Meals and Rentals Tax
remitted to the state. The below tax data is in
calendar years.
Year Rate Col lections
2017 9.00% $56,790,540
2016 9.00% $53,434,110
2015 9.00% $51,293,296
2014 9.00% $47,577,052
2013 9.00% $44,815,382
2012 9.00% $41,864,767
2011 9.00% $40,799,181
2010 9.00% $37,375,769
2009 9.00% $34,092,564
2008 8.00% $35,895,249
2007 8.00% $34,930,107
2006 8.00% $32,181,390
2005 8.00% $31,219,485
2004 8.00% $30,836,386
2003 8.00% $30,599,999
2002 8.00% $34,806,937
New Jersey
The 5% State Occupancy Fee is imposed on the
rent for every occupancy in a hotel, motel, or
similar facilities. Jersey City and Newark hotels
are instead charged at 1%, and hotels in The
Wildwoods at 3.15%. This is in addition to the
state 7% sales tax. Various local Municipal
Occupancy Taxes are permitted. Exemptions are
granted for state or federal agencies, religious,
educational, and charitable organizations,
organizations exempt from the sales tax, rooms
rented for the purpose of assembly, or residents of
HVS 2018 LODGING TAX REPORT – USA | PAGE A-11
90+ days. The data below pertains to the 5% State
Occupancy Fee.
Year Rate Col lections
2017 -95.00% $101,206,200
2016 5.00% $98,400,760
2015 5.00% $95,430,338
2014 5.00% $86,975,867
2013 5.00% $92,179,102
2012 5.00% $85,182,162
2011 5.00% $78,238,345
2010 5.00% $72,808,464
2009 5.00% $74,261,839
2008 5.00% $86,285,708
2007 5.00% $84,194,930
2005 5.00% $78,023,679
2004 7.00% $85,198,185
New Mexico
Receipts from the rental of lodging in hotels,
motels and facilities of the same nature are
considered the sale of a license to use, and are
subject to the 5.125% statewide gross receipts tax
(a sales tax). Hotels are also subject to local sales
and lodging taxes. The state of New Mexico does
not provide a breakdown of sales tax revenue
derived from lodging sales.
New York
The New York State 4% sales tax applies to room
rentals in New York. Local sales taxes, MCTD
taxes, and hotel room occupancy taxes can also be
levied on room rentals. Exemptions are granted
for the state and federal government, nonprofits,
and permanent (180+ days) residents. Collection
data is estimated using reported taxable receipts.
Year Rate Col lections
2017 4.00% $511,182,838
2016 4.00% $497,884,735
2015 4.00% $487,377,020
2014 4.00% $459,733,782
2013 4.00% $439,978,360
2012 4.00% $411,854,760
2011 4.00% $363,064,040
2010 4.00% $314,090,880
2009 4.00% $370,228,080
2008 4.00% $362,691,200
2007 4.00% $316,757,120
2006 4.00% $298,444,600
2005 4.00% $268,137,640
2004 4.00% $233,572,840
2003 4.00% $225,718,000
North Carolina
The sales price of the rental of an accommodation
is subject to North Carolina's state sales tax, as
well as local sales taxes and hotel room occupancy
taxes. Note that the sales tax rate was reduced to
4.75% in FY 2012. Exemptions are provided for
residents of 90+ days or schools, camps, and
similar entities.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-12
Year Rate Col lections
2017 4.75% $221,588,093
2016 4.75% $204,480,071
2015 4.75% $187,994,716
2014 4.75% $171,506,857
2013 4.75% $160,377,382
2012 4.75% $153,190,916
2011 5.75% $168,263,826
2010 5.75% $138,465,460
2009 4.50% $121,583,836
2008 4.50% $126,918,846
2007 4.50% $124,361,295
2006 4.50% $120,557,672
2005 4.50% $118,722,758
2004 4.50% $123,873,426
2003 4.50% $112,843,854
2002 4.50% $91,136,250
North Dakota
Gross receipts from the rental of hotel, motel, or
tourist court accommodations are subject to the
North Dakota 5% state sales tax. The governing
body of any city may impose an additional
maximum 2% tax on hotel/motel
accommodations, and a city may impose an
additional 1% tax on lodging accommodations.
The sales tax on lodging was increased from 5% to
6% from FY 2004 to FY 2007 for the promotion of
Lewis and Clark bicentennial events. Exemptions
are granted for federal, state, and local
government and 30+ days of continuous
residency. North Dakota does not provide a
breakdown of sales tax revenue received from
lodging sales.
Ohio
The Ohio statewide 5.75% sales tax applies to the
rental of hotel rooms or similar sleeping
accommodations for fewer than 30 days by
establishments with five or more sleeping rooms.
This state sales tax is in addition to local sales
taxes and municipal, county, or authority taxes
that can be placed on hotels. Ohio does not
provide a breakdown of sales tax revenue
received from lodging sales.
Oklahoma
Any form of lodging, excluding rental properties
and rooms rented inside a home, is subject to the
Oklahoma 4.5% statewide sales tax, as well as
local sales taxes and lodging taxes. Oklahoma does
not provide a breakdown of sales tax revenue
received from lodging sales.
Year Rate Col lections
2017 4.50% $2,513,038
2016 4.50% $2,340,898
2015 4.50% $2,139,650
2014 4.50% $1,836,963
2013 4.50% $1,651,152
2012 4.50% $1,458,393
2011 4.50% $1,318,334
Oregon
The State 1% Lodging Tax is imposed on those
who provide temporary overnight lodging. This
tax is in addition to local city and county sales
taxes or lodging taxes. Exemptions are granted for
federal employees, lodgers for 30+ days, health
care facilities, mental health facilities, facilities
with fewer than 30 rentals/year, emergency
temporary shelter, and nonprofits. A 5%
administration fee retained from the total tax by
providers. The data below pertains to collections
in calendar years.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-13
Year Rate Col lections
2017 1.80% $31,355,646
2016 1.00% $18,661,787
2015 1.00% $17,797,802
2014 1.00% $15,508,927
2013 1.00% $13,527,916
2012 1.00% $12,377,707
2011 1.00% $11,505,246
2010 1.00% $11,085,176
2009 1.00% $10,492,522
2008 1.00% $11,718,287
2007 1.00% $11,690,021
2006 1.00% $10,720,797
2005 1.00% $9,087,486
2004 1.00% $8,361,090
Pennsylvania
The Hotel Occupancy Tax applies to room rental
charges for periods fewer than 30 days. It is
imposed at the same rate as the Pennsylvania
sales tax, at 6%, with a 1% local tax added to
purchases made in Allegheny County and a 2%
local tax added to purchases made in Philadelphia.
Local sales taxes and hotel occupancy taxes can
also be imposed in addition to the statewide Hotel
Occupancy Tax.
Year Rate Col lections
2017 6.00% $207,906,000
2016 6.00% $198,754,000
2015 6.00% $191,773,900
2014 6.00% $196,087,000
2013 6.00% $187,933,000
2012 6.00% $181,200,000
2011 6.00% $169,980,000
2010 6.00% $152,082,000
2009 6.00% $156,370,000
2008 6.00% $167,591,000
2007 6.00% $163,280,000
Rhode Island
In addition to the 7% state sales tax, Rhode Island
also imposes a 6% tax on the rental of rooms in
hotels, motels, or lodging houses. The tax rate was
raised from 5% to 6% for FY 2005, with the
additional 1% allocated to the city or town in
which the hotel is located. Hotels with fewer than
three rooms are exempt from the tax. The data
below pertains to the 6% hotel occupancy tax.
Year Rate Col lections
2017 6.00% $19,599,832
2016 6.00% $19,369,329
2015 6.00% $17,219,528
2014 6.00% $15,690,500
2013 6.00% $14,809,420
2012 6.00% $14,057,464
2011 6.00% $13,012,244
2010 6.00% $11,919,275
South Carolina
The rental of transient accommodations is subject
to a statewide accommodations tax of 2% in
addition to the statewide 5% sales tax and a
potential maximum of 2% local sales tax.
Exemptions: rentals for 90+ days and room
rentals in house with fewer than 6 bedrooms. The
below data pertains to the state accommodations
tax. The Department of Revenue did not release
their annual report listing lodging tax revenues in
FY2017 by the publication of this report.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-14
Year Rate Col lections
2017 2.00% NA
2016 2.00% $62,908,467
2015 2.00% $59,553,409
2014 2.00% $56,090,912
2013 2.00% $50,910,208
2012 2.00% $50,778,183
2011 2.00% $44,429,416
2010 2.00% $39,794,989
2009 2.00% $41,847,565
2008 2.00% $45,409,248
2007 2.00% $42,751,190
2006 2.00% $40,355,781
2005 2.00% $36,774,136
2004 2.00% $34,728,812
2003 2.00% $33,443,210
2002 2.00% $32,103,360
South Dakota
The rentals of rooms or parking sites by lodging
establishments or campgrounds to a transient
guest for fewer than 28 days are subject to the
state 4% sales tax and its 1.5% tourism tax, as
well as municipal sales taxes and lodging taxes.
The tourism tax is imposed on lodging, visitor
attractions, motor vehicles, recreational vehicles,
recreational services, spectator events, and visitor
intensive businesses. The rate was changed on
July 1, 2009 from 1% to 1.5%. The below data
pertains to the statewide tourism tax collections
from lodging sales.
Year Rate Col lections
2017 1.50% $8,884,732
2016 1.50% $8,952,731
2015 1.50% $8,293,109
2014 1.50% $7,590,592
2013 1.50% $7,247,846
2012 1.50% $9,544,379
2011 1.50% $9,474,051
2010 1.50% $8,409,717
2009 1.00% $5,741,636
2008 1.00% $5,748,566
2007 1.00% $5,349,006
2006 1.00% $4,978,054
2005 1.00% $4,595,790
2004 1.00% $4,350,557
2003 1.00% $4,109,768
2002 1.00% $3,722,957
Tennessee
Charges for the use of rooms or accommodations
furnished for fewer than 90 days by hotels, motels,
inns, or other tourist lodgings are subject to the
state 7% sales tax, as well as local sales taxes and
hotel occupancy taxes. Exemptions are granted for
the federal government and movie production
companies.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-15
Year Rate Col lections
2017 7.00% $236,505,477
2016 7.00% $224,620,980
2015 7.00% $198,123,000
2014 7.00% $175,227,255
2013 7.00% $164,403,527
2012 7.00% $160,868,386
2011 7.00% $144,128,615
2010 7.00% $137,972,562
2009 7.00% $146,253,396
2008 7.00% $160,908,556
2007 7.00% $154,080,942
2006 7.00% $142,333,331
2005 7.00% $131,675,053
2004 7.00% $124,795,032
Texas
A 6% statewide Hotel Occupancy Tax is imposed
on a person who pays for a room or space in a
hotel costing $15 or more each day, or a sleeping
room costing $2 or more each day. Hotels are also
subject to local sales taxes and hotel occupancy
taxes.
Year Rate Col lections
2017 6.00% $528,923,364
2016 6.00% $526,107,469
2015 6.00% $530,086,141
2014 6.00% $490,111,083
2013 6.00% $450,129,053
2012 6.00% $401,411,015
2011 6.00% $348,796,113
2010 6.00% $330,809,436
2009 6.00% $343,544,448
2008 6.00% $370,979,724
2007 6.00% $340,634,147
2006 6.00% $308,018,897
2005 6.00% $262,092,112
2004 6.00% $238,861,664
2003 6.00% $227,899,404
2002 6.00% $230,909,206
Utah
In addition to the statewide 4.7% sales tax, a
Transient Room Tax can be imposed by a county,
city or town on the rent for temporary lodging for
stays of fewer than 30 consecutive days. Sales tax
collection estimated using reported taxable sales.
Year Rate Col lections
2017 4.70% $90,825,598
2016 4.70% $81,403,955
2015 4.70% $71,895,888
2014 4.70% $66,065,589
2013 4.70% $62,171,182
2012 4.70% $58,444,659
2011 4.70% $54,320,265
2010 4.70% $47,530,304
2009 4.70% $42,502,883
Vermont
The statewide 9% Meals and Room Tax is imposed
on the purchaser of rental accommodations in
hotels for 30 days or less, rather than Vermont's
usual sales tax. The towns of Brattleboro, Stratton,
Stowe, and Williston have a 1% local option on the
rooms tax. The cities of Burlington and Rutland
may impose their own rooms tax. Exemptions are
granted for the state and federal government,
diplomats, American Red Cross, and non-profit
medical and hospital insurance organizations.
Meals and Room Tax revenue estimated from
reported taxable sales.
HVS 2018 LODGING TAX REPORT – USA | PAGE A-16
Year Rate Col lections
2017 9.00% $47,669,180
2016 9.00% $41,441,204
2015 9.00% $39,754,091
2014 9.00% $40,365,629
2013 9.00% $37,736,569
2012 9.00% $34,613,640
2011 9.00% $33,444,580
2010 9.00% $30,723,207
2009 9.00% $31,031,768
2008 9.00% $34,041,787
2007 9.00% $31,007,119
2006 9.00% $30,570,783
2005 9.00% $29,761,865
2004 9.00% $29,027,418
Virginia
Any county, city, or town may levy a transient
occupancy tax on hotels, motels, boarding houses,
travel campgrounds, and other facilities offering
guest rooms rented out for continuous occupancy
for fewer than 30 consecutive days. These local
transient occupancy taxes are in addition to the
5% statewide sales tax. Collection data estimated
using taxable receipts in calendar years. In CY
2005, Virginia adopted a new accounting system,
making sales tax figures for individual business
categories unavailable. Effective FY 2014, state
levies an additional .3% sales tax. In addition, .7%
sales tax in Northern Virginia and Hampton Roads
and 2% hotel tax in the jursidiction of the
Northern Virginia Transportation Authority.
Year Rate Col lections
2017 5.30% $160,720,378
2016 5.30% $154,200,014
2015 5.30% $148,268,247
2014 5.00% $139,062,077
2013 5.00% $154,691,854
2012 5.00% $155,145,856
2011 5.00% $149,387,770
2010 5.00% $141,842,166
2009 5.00% $140,210,350
2008 5.00% $153,314,795
2007 5.00% $153,959,963
2006 5.00% $149,990,419
Washington
Transient lodging lasting fewer than 30 days is
subject to the Washington State 5% sales tax.
Local hotel/motel taxes, tourism promotion
charges, and convention/trade center taxes may
also be imposed. Exemptions are granted for the
federal government and health care facilities.
Year Rate Col lections
2017 5.00% $118,448,772
2016 5.00% $102,605,000
2015 5.00% $95,829,000
2014 5.00% $84,362,000
2013 5.00% $78,564,000
2012 5.00% $75,201,000
West Virginia
Any county or municipality may impose and
collect a privilege tax upon the occupancy of hotel
rooms within its taxing jurisdiction. Such hotel
taxes are in addition to the 6% statewide sales tax.
West Virginia does not provide a breakdown of
sales tax revenue received from lodging sales.
Wisconsin
Furnishing lodging to the same person or entity at
a hotel for a continuous period of fewer than 30
HVS 2018 LODGING TAX REPORT – USA | PAGE A-17
days is subject to the 5% Wisconsin sales tax, as
well as county, municipal, and authority sales
taxes and hotel taxes. Data on sales tax revenue
from lodging sales is not available for FY 2007.
Year Rate Col lections
2017 5.00% $107,047,363
2016 5.00% $104,459,436
2015 5.00% $98,492,822
2014 5.00% $91,958,935
2013 5.00% $85,999,847
2012 5.00% $83,349,821
2011 5.00% $79,419,606
2010 5.00% $74,631,537
2009 5.00% $70,715,400
2008 5.00% $79,294,596
2007 5.00% N/A
2006 5.00% $74,596,421
2005 5.00% $71,098,098
2004 5.00% $68,016,936
2003 5.00% $65,960,389
Wyoming
Hotel room rentals are subject to the statewide
4% Wyoming sales tax, while local governments
may impose their own sales taxes and lodging
taxes of up to an additional 4%. Wyoming does
not provide a breakdown of sales tax revenue
received from lodging sales.